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2017 (9) TMI 345 - AT - Central ExciseClandestine manufacture and removal - Pan Masala/Gutkha - impugned order relied on various documentary and oral evidence to arrive at the findings - Reliance was also placed on various statements given by proprietor of the main appellant, railway booking agents, transporters, dealers of the impugned goods - Held that: - summary denial of cross-examination and relying on all these statements to arrive at the findings is not legally justifiable. Accordingly, without going into the merits of the case, we find that on this legal objection, the impugned order cannot be sustained - reliance placed in the case of M/s Jindal Drugs Pvt Ltd and Anr. Vs Union Of India [2016 (6) TMI 956 - PUNJAB & HARYANA HIGH COURT], where it was held that the adjudicating authority has to mandatory comply with the legal requirement of Section 9D and if he fails the order passed is vitiated. Matter remanded back to the original authority for a fresh decision after complying with the provisions of Section 9D and also for re-verification of quantification of demand that may arise on re-adjudication - appeal allowed by way of remand.
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